AASB 138 - Intangible Assets - August 2015 (Cth)

Compiled AASB Standard AASB 138

Intangible Assets

This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026. Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 January 2023. It incorporates relevant amendments made up to and including 15 December 2022.

Prepared on 6 April 2023 by the staff of the Australian Accounting Standards Board.

Compilation no. 5

Compilation date: 31 December 2022

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